Here is the extract from the Maternity Benefit Act. You may go thru' this and find for yourself where your NGO is fittingin in these provisions and definitions:
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2. Application of Act. -- (1) It applies in the first instance, to every establishment being a
factory, mine or plantation 4[including any such establishment belonging to Government
and to every establishment wherein persons are employed for the exhibition of
equestrian, acrobatic and other performances]:
Provided that the State Government may, with the approval of the Central Government,
after giving not less than two months’ notice of its intention of so doing, by notification
(2) 5[Save as otherwise provided in 6[sections 5A and 5B] nothing contained in this Act]
shall apply to any factory or other establishment to which the provisions of the
Employees’ State Insurance Act, 1948 (84 of 1948), apply for the time being.
3. Definitions. -- In this Act, unless the context otherwise requires, --
(a) “appropriate Government” means in relation to an establishment being a mine 7[or
an establishment where persons are employed for the exhibition of equestrian,
acrobatic and other performances], the Central Government and in relation to any
other establishment, the State Government;
(b) “child” includes a still-born child;
(c) “delivery” means the birth of a child;
(d) “employer” means –
(i) in relation to an establishment which is under the control of the Government, a
person or authority appointed by the Government for the supervision and
control of employees or where no person or authority is so appointed, the
head of the department;
(ii) in relation to an establishment which is under any local authority, the person
appointed by such authority for the supervision and control of employees or
where no person is so appointed, the chief executive officer of the local
authority;
(iii) in any other case, the person who are the authority which has the ultimate
control over the affairs of the establishment and where the said affairs are
entrusted to any other person whether called a manager, managing director,
managing agent, or by any other name, such person;
[8(e) “establishment” means –
(i) a factory;
(ii) a mine;
(iii) a plantation;
(iv) an establishment wherein persons are employed for the exhibition of
equestrian, acrobatics and other performances; or
5 Subs. by Aci 21 of 1972, S.2.
6 Subs. by Act 53 of 1976, sec. 2, for “section 5A”. Act 53 of 1976 came into force w.e.f. 1-5-1976 – Vide
notification No. S.O. 337 (E), dated 30-4-1976.
7 Added by Act 52 of 1973, S. 4.
8 Subs. by Act 52 of 1973, S. 4.
(v) an establishment to which the provisions of this Act have been declared under
sub-section (4) of section 2 to be applicable;]
(f) “factory” means a factory as defined in clause (m) of section 2 of the Factories
Act, 1948 (63 of 1948);
(g) “Inspector” means an Inspector appointed under section 14;
(h) “maternity benefit” means the payment refereed to in sub-section (1) of section 5;
(i) “mine” means a mine as defined in clause (j) of section 2 of the Mines Act, 1952
(35 of 1952)
(j) “miscarriage” means expulsion of the contents of a pregnant uterus at ay period
prior to or during the twenty-sixth week of pregnancy but does not include any
miscarriage the causing of which ins punishable under the Indian Penal Code (45
of 1860);
(k) “plantation” means a plantation as defined in clause (f) of section 2 of the
Plantations Labour Act, 1951 (69 of 1951);
(l) “prescribed” means prescribed by rules made under this Act;
(m) “State Government” in relation to a Union territory, means the Administrator
thereof;
(n) “wages” means all remuneration paid or payable in cash to a woman, if the terms
of the contract of employment, express or implied, were fulfilled and includes –
(1) such cash allowances (including dearness allowance and house rent
allowance) as a woman is for the time being entitled to;
(2) incentive bonus; and
(3) the money value of the concessional supply of foodgrains and other
articles,
but does not include –
(i) any bonus other than incentive bonus;
(ii) overtime earnings and any deduction or payment made on account of
fines;
(iii) any contribution paid or payable by the employer to any pension fund
or provident fund or for the benefit of the woman under any law for
the time being in force; and
(iv) any gratuity payable on the termination of service;
(o) “woman” means a woman employed, whether directly or through any agency, for
wages in any establishment.
NOTES. – Sec 3 (f). – A factory does not include a mine subject to the operation of
the Mines Act, 152, or a railway running-shed.
Sec. 3 (j) – The definition of miscarriage is similar to the definition as given in Sec. 2
(14-B) of the Employees’ State Insurance Act, 1948.
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Incidentally you have to find out whether your NGO is coming under the ESI Corp.Act coverage, if yes, then the Maternity Benefit Act also applies.